What You Need to Know

The Slovak tax authority is the Financial Administration of the Slovak Republic (Finančná správa Slovenskej republiky).

You may need to contact the Financial Administration regarding:

• VAT registration
• VAT returns and payments
• One-Stop Shop (OSS) registration
• OSS returns and payments
• Tax assessments and notices
• Changes to your VAT registration
• Requests for additional information
• Electronic filing and portal access

The Financial Administration provides support by telephone, online services and postal correspondence. (Finančná Správa)

1️⃣ Contacting the Financial Administration by Telephone

The Financial Administration operates a dedicated call centre for tax enquiries.

Opening Hours

• Monday to Friday: 08:00–16:00 (local Slovak time)

The call centre can provide information on:

• VAT registration
• VAT returns
• VAT legislation
• Electronic filing
• OSS registration and reporting
• Customs and excise duties (via dedicated menu options)

📌 For VAT-related enquiries, select the VAT option from the telephone menu where available. (Finančná Správa)

2️⃣ Postal Address

General correspondence may be sent to:

Financial Directorate of the Slovak Republic
Lazovná 63
974 01 Banská Bystrica
Slovakia

This is the headquarters of the Financial Administration.

📌 Always check any letter or official form you have received before sending documents, as some applications or procedures may require documents to be sent to a different office. (Finančná Správa)

3️⃣ Online Services

The Financial Administration offers a range of online services for businesses.

These include:

• VAT registration
• Electronic VAT filing
• OSS registration
• OSS returns
• Viewing tax information
• Secure electronic communication

Most VAT-registered businesses are required to communicate electronically with the Financial Administration. Foreign businesses filing VAT returns in Slovakia must also submit their VAT returns electronically. (Slovensko)

4️⃣ Information to Have Ready

Before contacting the Financial Administration, it is helpful to have:

• Company legal name
• Slovak VAT number
• Slovak Tax Identification Number (TIN), where applicable
• OSS registration details (if applicable)
• Company registration number
• Tax assessment or reference number
• Payment reference
• VAT return period
• Copies of any correspondence received
• Proof of payment (if your enquiry relates to a payment)

Having this information available will help the tax authority identify your account more quickly.

5️⃣ Sending Documents

When sending documents to the Financial Administration:

✔ Include your company name and Slovak VAT number.

✔ Quote any reference number shown on the tax authority's correspondence.

✔ Clearly explain the purpose of your correspondence.

✔ Send copies unless original documents are specifically requested.

✔ Keep copies of everything you send.

✔ Consider using tracked or registered post for important documents.

6️⃣ VAT and OSS Enquiries

VAT

The Financial Administration can assist with:

• VAT registration
• Changes to VAT registration
• VAT returns
• VAT payments
• VAT refunds
• Tax assessments
• Electronic filing

Foreign businesses registered for Slovak VAT are generally required to file VAT returns electronically. (Slovensko)

One-Stop Shop (OSS)

The Financial Administration also administers the OSS schemes in Slovakia.

You may contact them regarding:

• Union OSS registration
• Non-Union OSS registration
• Import OSS (IOSS)
• OSS returns
• OSS payments
• Changes to registration
• Access to the electronic filing portal

The Financial Administration provides dedicated guidance and online registration procedures for businesses registering for the Union, Non-Union and Import OSS schemes. (Finančná Správa)

7️⃣ Important Notes

⚠️ Electronic communication is mandatory for many businesses registered for Slovak VAT.

⚠️ The Financial Administration may require appropriate authorisation before discussing a company's tax affairs with a third party, including a tax representative.

📅 Contacting the tax authority does not extend filing or payment deadlines.

Returns, OSS declarations and VAT payments must still be submitted by their statutory deadlines unless the Financial Administration confirms otherwise.

📨 Always use the address provided on official correspondence if it differs from the general postal address.

8️⃣ Summary Table

🧾 Need Help?

If you receive a letter from the Slovak Financial Administration or need assistance with a Slovak VAT or OSS matter, please contact your Account Manager or VAT Compliance Specialist.

When contacting us, please provide a complete copy of any correspondence you have received, including all pages, references and attachments. This will help our team review your case and advise you on the appropriate next steps.